10384 9511001 1998 5 1998 6 1998
1998 5
AICPA Internet/Intranet Internet/Intranet
1 2 2 2 4 6 10 10 10 12 13 13 14 18 18 18 19 19 20 Internet/Intranet 20 Internet/Intranet 23 21 25 28 28 28 30 32 32 32
33 33 33 Internet/Intranet 34
ICAEW 1990 2005
) 1946 ENIAC,,,
2000 1994 1.4 1994 12 20 15 60 23 76.3 1997 13 18 22 25 747 450 6 1100 15000
20 70 1 70 70 80 10 1000 6000 70 1900 90 () 2 1 1997 3 2 1997 1
E-mail MRP EDI POS 1 90 69 75 2 3 () 1 1997 5 2 1997 3 3 1997 2
() 5 4C+IQ,4C (Communication Capital Market Cooperation Consumer) IQ CAD CAP CAM
CIMS CIMS 1 80 1990 10 AICPA (Wharton) 1991 4 AICPA 1994 (Improving Business Reporting A Customer Focus) Jekins 1 (1) 1 need demand power
(2) (3) 2 3 (1) (2)
1 2, 3 4 (information on demand)
50 60 1966 ASOBAT 1976 FASB 1, 80 1980
1 2 4 5 80 1986 150 200 1990 3 1 1982 2 2 1983 4 5 3 1986 12 1 4 1986 12 1 5 1984 6
Degree papers are in the Xiamen University Electronic Theses and Dissertations Database. Full texts are available in the following ways: 1. If your library is a CALIS member libraries, please log on http://etd.calis.edu.cn/ and submit requests online, or consult the interlibrary loan department in your library. 2. For users of non-calis member libraries, please mail to etd@xmu.edu.cn for delivery details.